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$[$The following information applies to the questions displayed below.$]$

WAR $($We Are Rich$)$ has been in business since $1990.$ WAR is an accrual$-$method sole proprietorship that deals in the manufacturing and wholesaling of various types of golf equipment. Hack & Hack CPAs has filed accurate tax returns for WAR's owner since WAR opened its doors. The managing partner of Hack & Hack $($Jack$)$ has gotten along very well with the owner of WAR$-$Mr$.$ Someday Woods $($single$).$ However, in early $2023,$ Jack Hack and Someday Woods played a round of golf, and Jack, for the first time ever, beat Mr$.$ Woods. Mr$.$ Woods was so upset that he fired Hack & Hack and has hired you to compute his $2023$ taxable income. Mr$.$ Woods was able to provide you with the following information from prior tax returns. The taxable income numbers reflect the results from all of Mr$.$ Woods's activities except for the items separately stated. You will need to consider how to handle the separately stated items for tax purposes. Also, note that the $2018-2022$ numbers do not reflect capital loss carryovers.

$\backslash$table$[[,2018,2019,2020,2021,2022],[\backslash$table$[[$Ordinary taxable income$],[$Other items not included in$],[$ordinary taxable income:$]],$$$4,160,$$$2,080,$$$95,880,$$$173,400,$$$255,000$